ANNEX 8

OPERATIONAL CERTIFICATION PROCEDURE

FOR THE RULES OF ORIGIN UNDER CHAPTER 3

For the purposes of implementing the Rules of Origin set out in

Chapter 3 (hereinafter referred to as “ASEAN ROO”), the following
operational procedures on the issuance and verification of the
Certificate of Origin (Form D) and other related administrative matters
shall be observed.

Rule 1
Definitions

For the purposes of this Annex:

(a) back-to-back Certificate of Origin means a Certificate of

Origin issued by an intermediate exporting Member State based
on the Certificate of Origin issued by the first exporting Member
State;

(b) exporter means a natural or juridical person located in the

territory of a Member State where a good is exported from by
such a person;

(c) importer means a natural or juridical person located in the

territory of a Member State where a good is imported into by
such a person;

(d) issuing authority means the Government authority of the

exporting Member State designated to issue a Certificate of
Origin (Form D) and notified to all the other Member States in
accordance with this Annex; and

(e) producer means a natural or juridical person who carries out

production as set out in Article 25 of this Agreement in the
territory of a Member State.

Rule 2
Specimen Signatures and Official Seals of the Issuing Authorities

1. Each Member State shall provide a list of the names, addresses,

specimen signatures and specimen of official seals of its issuing
authorities, in hard copy and soft copy format, through the
ASEAN Secretariat for dissemination to other Member States in

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 soft copy format. Any change in the said list shall be promptly
provided in the same manner.

2. The specimen signatures and official seals of the issuing

authorities, compiled by the ASEAN Secretariat, shall be
updated annually. Any Certificate of Origin (Form D) issued by
an official not included in the list referred to in paragraph 1 shall
not be honoured by the receiving Member State.

Rule 3
Supporting Documents

For the purposes of determining originating status, the issuing

authorities shall have the right to request for supporting documentary
evidence or to carry out check(s) considered appropriate in accordance
with respective laws and regulations of a Member State.

Rule 4
Pre-exportation Verification

1. The producer and/or exporter of the good, or its authorised

representative, shall apply to the issuing authority, in
accordance with the Member State’s laws and regulations,
requesting pre-exportation examination of the origin of the good.
The result of the examination, subject to review periodically or
whenever appropriate, shall be accepted as the supporting
evidence in determining the origin of the said good to be
exported thereafter. The pre-exportation examination may not
apply to the good of which, by its nature, origin can be easily
determined.

2. For locally-procured materials, self-declaration by the final

manufacturer exporting under this Agreement shall be used as a
basis when applying for the issuance of the Certificate of Origin
(Form D).

Rule 5
Application for Certificate of Origin

At the time of carrying out the formalities for exporting the products
under preferential treatment, the exporter or his authorised
representative shall submit a written application for the Certificate of
Origin (Form D) together with appropriate supporting documents
proving that the products to be exported qualify for the issuance of a
Certificate of Origin (Form D).

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 Rule 6
Examination of Application for a Certificate of Origin

The issuing authority shall, to the best of its competence and ability,
carry out proper examination, in accordance with the laws and
regulations of the Member State, upon each application for a
Certification of Origin (Form D) to ensure that:

(a) The application and the Certificate of Origin (Form D) are duly
completed and signed by the authorised signatory;

(b) The origin of the product is in conformity with the provisions of

Chapter 3 of this Agreement;

(c) The other statements of the Certificate of Origin (Form D)

correspond to supporting documentary evidence submitted;

(d) Description, quantity and weight of goods, marks and number of

packages, number and kinds of packages, as specified, conform
to the products to be exported;

(e) Multiple items declared on the same Certificate of Origin (Form

D) shall be allowed provided that each item qualifies separately
in its own right.

Rule 7
Certificate of Origin (Form D)

1. The Certificate of Origin (Form D) must be on ISO A4 size white

paper in conformity to the specimen shown in Annex 7 of this
Agreement. It shall be made in the English language.

2. The Certificate of Origin (Form D) shall comprise one (1) original

and two (2) carbon copies (Duplicate and Triplicate).

3. Each Certificate of Origin (Form D) shall bear a reference

number separately given by each place or office of issuance.

4. Each Certificate of Origin (Form D) shall bear the manually

executed signature and seal of the authorised issuing authority.

5. The original copy shall be forwarded by the exporter to the

importer for submission to the customs authority at the port or
place of importation. The duplicate shall be retained by the
issuing authority in the exporting Member State. The triplicate
shall be retained by the exporter.

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 Rule 8
Declaration of Origin Criterion

To implement the provisions of Article 26 of this Agreement, the

Certificate of Origin (Form D) issued by the final exporting Member
State shall indicate the relevant applicable origin criterion in Box 8.

Rule 9
Treatment of Erroneous Declaration in the Certificate of Origin

Neither erasures nor superimpositions shall be allowed on the

Certificate of Origin (Form D). Any alteration shall be made by:

(a) striking out the erroneous materials and making any addition
required. Such alterations shall be approved by an official
authorised to sign the Certificate of Origin (Form D) and certified
by the issuing authorities. Unused spaces shall be crossed out
to prevent any subsequent addition; or

(b) issuing a new Certificate of Origin (Form D) to replace the

erroneous one.

Rule 10
Issuance of the Certificate of Origin

1. The Certificate of Origin (Form D) shall be issued by the issuing

authorities of the exporting Member State at the time of
exportation or soon thereafter whenever the products to be
exported can be considered originating in that Member State
within the meaning of Chapter 3 of this Agreement.

2. In exceptional cases where a Certificate of Origin (Form D) has

not been issued at the time of exportation or no later than three
(3) days from the declared shipment date, due to involuntary
errors or omissions or other valid causes, the Certificate of
Origin (Form D) may be issued retroactively but no longer than
one (1) year from the date of shipment and shall be duly and
prominently marked “Issued Retroactively”.

Rule 11
Back-to-Back Certificate of Origin

The issuing authority of the intermediate Member State may issue a

back-to-back Certificate of Origin in an application is made by the
exporter, provided that:

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(a) a valid original Certificate of Origin (Form D) is presented. In the
case where no original Certificate of Origin (Form D) is
presented, its certified true copy shall be presented;

(b) the back-to-back Certificate of Origin issued should contain

some of the same information as the original Certificate of Origin
(Form D). In particular, every column in the back-to-back
Certificate of Origin should be completed. FOB price of the
intermediate Member State in Box 9 should also be reflected in
the back-to-back Certificate of Origin;

(c) For partial export shipments, the partial export value shall be
shown instead of the full value of the original Certificate of Origin
(Form D). The intermediate Member State will ensure that the
total quantity re-exported under the partial shipment does not
exceed the total quantity of the Certificate of Origin (Form D)
from the first Member State when approving the back-to-back
Certificate of Origin to the exporters;

(d) In the event that the information is not complete and/or

circumvention is suspected, the final importing Member State(s)
could request that the original Certificate of Origin (Form D) be
submitted to their respective customs authority;

(e) Verification procedures as set out in Rules 18 and 19 are also

applied to Member State issuing the back-to-back Certificate of
Origin.

Rule 12
Loss of the Certificate of Origin

In the event of theft, loss or destruction of a Certificate of Origin (Form

D), the exporter may apply in writing to the issuing authorities for a
certified true copy of the original and the triplicate to be made out on
the basis of the export documents in their possession bearing the
endorsement of the words “CERTIFIED TRUE COPY” in Box 12. This
copy shall bear the date of issuance of the original Certificate of Origin.
The certified true copy of a Certificate of Origin (Form D) shall be
issued no longer than one (1) year from the date of issuance of the
original Certificate of Origin (Form D).

Rule 13
Presentation of the Certificate of Origin

1. For the purposes of claiming preferential tariff treatment, the

importer shall submit to the customs authority of the importing

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 Member State at the time of import, a declaration, a Certificate
of Origin (Form D) including supporting documents (i.e. invoices
and, when required, the through Bill of Lading issued in the
territory of the exporting Member State) and other documents as
required in accordance with the laws and regulations of the
importing Member State.

2. In cases when a Certificate of Origin (Form D) is rejected by the

customs authority of the importing Member State, the subject
Certificate of Origin (Form D) shall be marked accordingly in Box
4 and the original Certificate of Origin (Form D) shall be returned
to the issuing authority within a reasonable period not exceeding
sixty (60) days. The issuing authority shall be duly notified of
the grounds for the denial of tariff preference.

3. In the case where Certificates of Origin (Form D) are not

accepted, as stated in the preceding paragraph, the importing
Member State should accept and consider the clarifications
made by the issuing authorities and assess again whether or not
the Form D application can be accepted for the granting of the
preferential treatment. The clarifications should be detailed and
exhaustive in addressing the grounds of denial of preference
raised by the importing Member State.

Rule 14
Validity Period of the Certificate of Origin

The following time limit for the presentation of the Certificate of Origin
(Form D) shall be observed:

(a) The Certificate of Origin (Form D) shall be valid for a period of

twelve (12) months from the date of issuance and must be
submitted to the customs authorities of the importing Member
State within that period.

(b) Where the Certificate of Origin (Form D) is submitted to the

customs authorities of the importing Member State after the
expiration of the time limit for its submission, such Certificate of
Origin (Form D) is still to be accepted when failure to observe
the time limit results from force majeure or other valid causes
beyond the control of the exporter; and

(c) In all cases, the customs authorities in the importing Member

State may accept such Certificate of Origin (Form D) provided
that the goods have been imported before the expiration of the
time limit of the said Certificate of Origin (Form D).

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 Rule 15
Waiver of Certificate of Origin

In the case of consignments of goods originating in the exporting

Member State and not exceeding US$ 200.00 FOB, the production of
Certificate of Origin (Form D) shall be waived and the use of simplified
declaration by the exporter that the goods in question have originated
in the exporting Member State will be accepted. Goods sent through
the post not exceeding US$ 200.00 FOB shall also be similarly treated.

Rule 16
Treatment of Minor Discrepancies

1. Where the ASEAN origin of the goods is not in doubt, the

discovery of minor discrepancies, such as typographical error in
the statements made in the Certificate of Origin (Form D) and
those made in the documents submitted to the customs
authorities of the importing Member State for the purpose of
carrying out the formalities for importing the goods shall not ipso
facto invalidate the Certificate of Origin (Form D), if it does in
fact correspond to the goods submitted.

2. In cases where the exporting Member State and importing

Member State have different tariff classifications for a good
subject to preferential tariffs, the goods shall be released at the
MFN rates or at the higher preferential rate, subject to the
compliance of the applicable ROO, and no penalty or other
charges shall be imposed in accordance with relevant laws and
regulations of the importing Member State. Once the
classification differences have been resolved, the correct rate
shall be applied and any overpaid duty shall be refunded if
applicable, in accordance with relevant laws and regulations of
the importing Member State, as soon as the issues have been
resolved.

3. For multiple items declared under the same Certificate of Origin

(Form D), a problem encountered with one of the items listed
shall not affect or delay the granting of preferential treatment
and customs clearance of the remaining items listed in the
Certificate of Origin (Form D). Rule 18(c) may be applied to the
problematic items.

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 Rule 17
Record Keeping Requirement

1. For the purposes of the verification process pursuant to Rules

18 and 19, the producer and/or exporter applying for the
issuance of a Certificate of Origin (Form D) shall, subject to the
laws and regulations of the exporting Member State, keep its
supporting records for application for not less than three (3)
years from the date of issuance of the Certificate of Origin (Form
D).

2. The application for Certificates of Origin (Form D) and all

documents related to such application shall be retained by the
issuing authorities for not less than three (3) years from the date
of issuance.

3. Information relating to the validity of the Certificate of Origin

(Form D) shall be furnished upon request of the importing
Member State by an official authorised to sign the Certificate of
Origin (Form D) and certified by the appropriate Government
authorities.

4. Any information communicated between the Member States

concerned shall be treated as confidential and shall be used for
the validation of Certificates of Origin (Form D) purposes only.

Rule 18
Retroactive Check

The importing Member State may request the issuing authority of the
exporting Member State to conduct a retroactive check at random
and/or when it has reasonable doubt as to the authenticity of the
document or as to the accuracy of the information regarding the true
origin of the goods in question or of certain parts thereof. Upon such
request, the issuing authority of the exporting Member State shall
conduct a retroactive check on a producer/exporter’s cost statement
based on the current cost and prices, within a six-month timeframe,
specified at the date of exportation subject to the following conditions:

(a) The request for retroactive check shall be accompanied with the
Certificate of Origin (Form D) concerned and shall specify the
reasons and any additional information suggesting that the
particulars given on the said Certificate of Origin (Form D) may
be inaccurate, unless the retroactive check is requested on a
random basis;

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(b) The issuing authority receiving a request for retroactive check
shall respond to the request promptly and reply within ninety
(90) days after the receipt of the request;

(c) The customs authorities of the importing Member State may

suspend the provisions on preferential treatment while awaiting
the result of verification. However, it may release the goods to
the importer subject to any administrative measures deemed
necessary, provided that they are not held to be subject to
import prohibition or restriction and there is no suspicion of
fraud;

(d) the issuing authority shall promptly transmit the results of the
verification process to the importing Member State which shall
then determine whether or not the subject good is originating.
The entire process of retroactive check including the process of
notifying the issuing authority of the exporting Member State the
result of determination whether or not the good is originating
shall be completed within one hundred and eighty (180) days.
While awaiting the results of the retroactive check, paragraph (c)
shall be applied.

Rule 19
Verification Visit

If the importing Member State is not satisfied with the outcome of the
retroactive check, it may, under exceptional cases, request for
verification visits to the exporting Member State.

(a) Prior to the conduct of a verification visit, an importing Member

State, shall:

(i) Deliver a written notification of its intention to conduct the

verification visit to:

(1) the exporter/ producer whose premises are to be

visited;

(2) the issuing authority of the Member State in whose

territory the verification visit is to occur;

(3) the customs authorities of the Member State in

whose territory the verification visit is to occur; and

(4) the importer of the goods subject of the verification

visit.

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 (ii) The written notification mentioned in paragraph (a)(i) shall
be as comprehensive as possible including, among
others:

(1) the name of the customs authorities issuing the

notification;

(2) the name of the exporter/producer whose

premises are to be visited;

(3) the proposed date for the verification visit;

(4) the coverage of the proposed verification visit,

including reference to the goods subject of the
verification; and

(5) the names and designation of the officials

performing the verification visit.

(iii) Obtain the written consent of the exporter/producer

whose premises are to be visited.

(b) When a written consent from the exporter/producer is not

obtained within thirty (30) days upon receipt of the notification
pursuant to paragraph (a)(i), the notifying Member State, may
deny preferential treatment to the goods that would have been
subject of the verification visit.

(c) The issuing authority receiving the notification may postpone the
proposed verification visit and notify the importing Member State
of such intention. Notwithstanding any postponement, any
verification visit shall be carried out within sixty (60) days from
the date of such receipt, or for a longer period as the concerned
Member States may agree.

(d) The Member State conducting the verification visit shall provide
the exporter/producer whose goods are the subject of the
verification and the relevant issuing authority with a written
determination of whether or not the subject goods qualify as
originating goods.

(e) Any suspended preferential treatment shall be reinstated upon

the written determination referred to in paragraph (d) that the
goods qualify as originating goods.

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(f) The exporter/producer will be allowed thirty (30) days, from
receipt of the written determination, to provide in writing
comments or additional information regarding the eligibility of the
goods. If the goods are still found to be non-originating, the final
written determination will be communicated to the issuing
authority within thirty (30) days from receipt of the
comments/additional information from the exporter/producer.

(g) The verification visit process, including the actual visit and
determination of whether the subject goods are originating or
not, shall be carried out and its results communicated to the
issuing authority within a maximum of one hundred and eighty
(180) days. While awaiting the results of the verification visit,
Rule 18(c) on the suspension of preferential treatment shall be
applied.

Rule 20
Confidentiality

Member States shall maintain, in accordance with their laws, the

confidentiality of classified business information collected in the
process of verification pursuant to Rules 18 and 19 and shall protect
that information from disclosure that could prejudice the competitive
position of the person who provided the information. The classified
business information may only be disclosed to those authorities
responsible for the administration and enforcement of origin
determination.

Rule 21
Documentation for Implementing Article 32(2)(b)
(Direct Consignment)

For the purposes of implementing Article 32(2)(b) of this Agreement,

where transportation is effected through the territory of one or more
non-Member State, the following shall be produced to the Government
authorities of the importing Member State:

(a) A through Bill of Lading issued in the exporting Member State;

(b) A Certificate of Origin (Form D) issued by the relevant

Government authorities of the exporting Member State;

(c) A copy of the original commercial invoice in respect of the

goods; and

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(d) Supporting documents in evidence that the requirements of
Article 32(2)(b) paragraphs (i), (ii) and (iii) of this Agreement are
being complied with.

Rule 22
Exhibition Goods

1. Goods sent from an exporting Member State for exhibition in

another Member State and sold during or after the exhibition for
importation into a Member State shall be granted preferential
treatment accorded under this Agreement on the condition that
the goods meet the requirements as set out in Chapter 3 of this
Agreement, provided that it is shown to the satisfaction of the
relevant Government authorities of the importing Member State
that:

(a) An exporter has dispatched those goods from the territory

of the exporting Member State to the Member State
where the exhibition is held and has exhibited them there;

(b) The exporter has sold the goods or transferred them to a

consignee in the importing Member State;

(c) The goods have been consigned during the exhibition or

immediately thereafter to the importing Member State in
the state in which they were sent for the exhibition.

2. For the purposes of implementing paragraph 1, the Certificate of

Origin (Form D) shall be provided to the relevant Government
authorities of the importing Member State. The name and
address of the exhibition must be indicated. The relevant
Government authorities of the Member State where the
exhibition took place may provide evidence together with
supporting documents prescribed in Rule 21(d) for the
identification of the products and the conditions under which
they were exhibited.

3. Paragraph 1 shall apply to any trade, agricultural or crafts

exhibition, fair or similar show or display in shops or business
premises with the view to the sale of foreign goods and where
the goods remain under customs control during the exhibition.

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 Rule 23
Third Country Invoicing

1. Relevant Government authorities in the importing Member State

shall accept Certificates of Origin (Form D) in cases where the
sales invoice is issued either by a company located in a third
country or by an ASEAN exporter for the account of the said
company, provided that the goods meet the requirements of
Chapter 3 of this Agreement.

2. The exporter shall indicate “third country invoicing” and such

information as name and country of the company issuing the
invoice in the Certificate of Origin (Form D).

Rule 24
Action against Fraudulent Acts

1 When it is suspected that fraudulent acts in connection with the

Certificate of Origin (Form D) have been committed, the
Government authorities concerned shall cooperate in the action
to be taken in the respective Member State against the persons
involved.

2. Each Member State shall provide legal sanctions for fraudulent

acts related to the Certificate of Origin (Form D).

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